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A BILL TO BE ENTITLED
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AN ACT
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relating to the definition of an eligible central municipality for |
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purposes of the municipal hotel occupancy tax |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 351.001(7), Tax Code, is amended to |
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read: |
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as follows: |
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(7) "Eligible central municipality" means: |
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(A) a municipality with a population of more than 140,000 |
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but less than 1.5 million that is located in a county with a |
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population of one million or more and that has adopted a capital |
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improvement plan for the expansion of a convention center facility; |
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or |
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(B) a municipality with a population of 250,000 or more |
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that: |
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(i) is located wholly or partly on a barrier island that |
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borders the Gulf of Mexico; |
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(ii) is located in a county with a population of 300,000 or |
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more; and |
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(iii) has adopted a capital improvement plan to expand an |
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existing convention center facility; or |
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(C) a municipality with a population of 640,000 or more |
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located in a county on an international border. |
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SECTION 2. The change in law made by this Act applies only |
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to revenue derived from the tax to which this section applies that |
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is pledged on or after the effective date of this Act. Revenue |
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pledged before the effective date of this Act is governed by the law |
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in effect when the revenue was pledged, and the former law is |
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continued in effect for that purpose. |
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SECTION 3. This Act takes effect September 1, 2015. |